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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Orchard Park Public Library – Audit of Claims (2016M-191)
… Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Objective To determine whether the Department of Health (Department) made improper Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees. The audit covered the period from January 2015 to March 2021. About the Program Many of the State’s Medicaid recipients are enrolled in MLTC …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityManagement of Indoor Air Quality for Individuals With Asthma
… effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) … emergency care and hospital admission and is responsible for a high number of missed school and/or work days. … Department effectively identified poor housing conditions for residents with asthma and worked with Local Health …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaVillage of Hewlett Bay Park – Financial Management (2022M-30)
… - pdf] Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic … years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the general fund. … $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. Underestimated revenues by a …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30State Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant … Thomas P DiNapoli today announced the completion of the City of Newburgh budget review …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewIncorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash … 1, 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Purpose of Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over online … Town of Johnsburg Management Oversight and Online Banking 2013M6 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for … January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient … resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer … Village of Belmont Water and Sewer Operations 2014M101 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101DiNapoli: SED Oversight of Career Training Programs Falling Short
… programs that are supposed to prepare high school students for future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher … programs across the state are often not preparing them for the jobs that are most needed or pay the best. My …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortTown of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … The purpose of our audit was to examine the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… report - pdf] Audit Objective Determine whether Town of Palermo (Town) officials used competitive methods when … not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the budgeting process or the appropriate level of fund balance to maintain in each fund. The Board adopted … budgets that relied heavily on the appropriation of fund balance as a financing source. The Board has not adopted … budgeting process and establish reasonable levels of fund balance to be maintained in each fund. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Medicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social … January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programs